Fringe Benefits Tax Assessment Act 1986

PART III - FRINGE BENEFITS  

Division 7 - Living-away-from-home allowance fringe benefits  

Subdivision C - Related provisions  

SECTION 31C  

31C   MAINTAINING A HOME IN AUSTRALIA  

The employee satisfies this section if:

(a) the place in Australia where the employee usually resides when in Australia:

(i) is a unit of accommodation in which the employee or the employee ' s spouse has an ownership interest (within the meaning of the Income Tax Assessment Act 1997 ); and

(ii) continues to be available for the employee ' s immediate use and enjoyment during the period that the duties of that employment require the employee to live away from it; and

(b) it is reasonable to expect that the employee will resume living at that place when that period ends.